Alguna: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Alguna
Largest movements
- Intangible fixed assets -€23,604
down €23,604 (-14.3%), from €165,229 to €141,625
- Tangible fixed assets -€16,926
down €16,926 (-14.2%), from €119,471 to €102,545
- Debts after one year -€15,557
down €15,557 (-8.0%), from €194,887 to €179,330
- Tax, wage and social debts -€14,655
down €14,655 (-67.0%), from €21,886 to €7,231
of which Remuneration and social security: -€17,602
- Reserves -€7,592
down €7,592 (-8.5%), from €89,001 to €81,409
of which Tax-exempt reserves: -€7,592
- Accrued charges and deferred income +€5,016
up €5,016 (+19.1%), from €26,199 to €31,215
- Profit (loss) carried forward +€4,273
up €4,273 (+4.9%), from -€87,022 to -€82,749
- Gross operating margin +€9,297
up €9,297 (+22.0%), from €42,351 to €51,647
- Depreciation -€5,380
down €5,380 (-10.4%), from €51,544 to €46,164
- Other operating charges -€1,025
down €1,025 (-31.3%), from €3,272 to €2,247
- Financial charges -€651
down €651 (-6.7%), from €9,737 to €9,086
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,218 | €267,314 | -€33,904 | -11.3% |
| Fixed assets | 21/28 | €288,700 | €248,170 | -€40,530 | -14.0% |
| Intangible fixed assets | 21 | €165,229 | €141,625 | -€23,604 | -14.3% |
| Tangible fixed assets | 22/27 | €119,471 | €102,545 | -€16,926 | -14.2% |
| Land and buildings | 22 | €17,872 | €15,608 | -€2,264 | -12.7% |
| Plant, machinery and equipment | 23 | €53,109 | €45,448 | -€7,661 | -14.4% |
| Furniture and vehicles | 24 | €11,746 | €10,456 | -€1,290 | -11.0% |
| Leasing and similar rights | 25 | €36,743 | €31,033 | -€5,710 | -15.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €12,518 | €19,144 | +€6,626 | +52.9% |
| Stocks and contracts in progress | 3 | €2,928 | €3,308 | +€381 | +13.0% |
| Stocks | 30/36 | €2,928 | €3,308 | +€381 | +13.0% |
| Amounts receivable within one year | 40/41 | €289 | €970 | +€681 | +236% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €289 | €970 | +€681 | +236% |
| Cash at bank and in hand | 54/58 | €9,299 | €11,916 | +€2,617 | +28.1% |
| Deferred charges and accrued income | 490/1 | €2 | €2,950 | +€2,948 | +123,341% |
| Total equity and liabilities | 10/49 | €301,218 | €267,314 | -€33,904 | -11.3% |
| Equity | 10/15 | €13,339 | €10,020 | -€3,319 | -24.9% |
| Contributions | 10/11 | €11,360 | €11,360 | = | 0.0% |
| Reserves | 13 | €89,001 | €81,409 | -€7,592 | -8.5% |
| Tax-exempt reserves | 132 | €53,145 | €45,553 | -€7,592 | -14.3% |
| Distributable reserves | 133 | €35,856 | €35,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,022 | -€82,749 | +€4,273 | +4.9% |
| Provisions and deferred taxes | 16 | €17,715 | €15,184 | -€2,531 | -14.3% |
| Deferred taxes | 168 | €17,715 | €15,184 | -€2,531 | -14.3% |
| Amounts payable | 17/49 | €270,165 | €242,111 | -€28,054 | -10.4% |
| Amounts payable after more than one year | 17 | €194,887 | €179,330 | -€15,557 | -8.0% |
| Financial debts | 170/4 | €194,887 | €179,330 | -€15,557 | -8.0% |
| Amounts payable within one year | 42/48 | €49,079 | €31,566 | -€17,513 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €14,693 | €15,557 | +€863 | +5.9% |
| Trade debts | 44 | €12,250 | €8,450 | -€3,800 | -31.0% |
| Suppliers | 440/4 | €12,250 | €8,450 | -€3,800 | -31.0% |
| Taxes, remuneration and social security | 45 | €21,886 | €7,231 | -€14,655 | -67.0% |
| Taxes | 450/3 | €1,245 | €4,193 | +€2,948 | +237% |
| Remuneration and social security | 454/9 | €20,641 | €3,038 | -€17,602 | -85.3% |
| Other amounts payable | 47/48 | €249 | €328 | +€79 | +31.6% |
| Accrued charges and deferred income | 492/3 | €26,199 | €31,215 | +€5,016 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,544 | €46,164 | -€5,380 | -10.4% |
| Other operating charges | 640/8 | €3,272 | €2,247 | -€1,025 | -31.3% |
| Gross operating margin | 9900 | €42,351 | €51,647 | +€9,297 | +22.0% |
| Operating profit (loss) | 9901 | -€12,465 | €3,236 | +€15,701 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,737 | €9,086 | -€651 | -6.7% |
| Recurring financial charges | 65 | €9,737 | €9,086 | -€651 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,202 | -€5,850 | +€16,352 | +73.7% |
| Transfer from deferred taxes | 780 | €2,531 | €2,531 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,671 | -€3,319 | +€16,352 | +83.1% |
| Transfer from tax-exempt reserves | 789 | €7,592 | €7,592 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,079 | €4,273 | +€16,352 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.